Busan High Court-2017-Nu20477 (Law No. 21, 2017)

The application for reduction or exemption of capital gains tax by means of false confirmation from the fact that the application falls under the "unlawful act" under Article 47-3 (2) of the Framework Act on National Taxes.

(C) Article 47-3(2) of the former Framework Act on National Taxes provides that a person who files an application for reduction or exemption of capital gains tax shall file a tax return along with an application for reduction or exemption of tax amount, as it is for the purpose of evading capital gains tax.

Additional tax on underreporting and overreporting under Article 47-3 of the Framework Act on National Taxes

Supreme Court Decision 2017Du52580 Decided capital gains tax

Seocho △△△△

○ Head of tax office

Busan High Court Decision 2017Nu20477 Decided June 21, 2017

oly 31, 2017

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of